A criminal tax enforcement special agent employed by the department of revenue is a peace officer while engaged in the performance of the investigator's duties and while acting under proper orders or rules, whose primary authority is the enforcement of section 39-21-118, and also includes the enforcement of all of the laws of the state of Colorado, and who shall be certified by the P.O.S.T. board.Added by 2022 Ch. 55, § 2, eff. 8/10/2022. 2022 Ch. 55, was passed without a safety clause. See Colo. Const. art. V, § 1(3). For the legislative declaration in HB 22-1088, see section 1 of chapter 55, Session Laws of Colorado 2022.
Colorado Legal Code